Abstract
Estimates on the level of carbon emission varies but it is generally accepted that buildings consume about half of energy and contribute to greenhouse gas emissions. Mechanical and electrical (M&E) services accounts for a significant proportion of building projects. Apart from the cost effect, a reduction in carbon footprint can be achieved through M&E services as the capital allowances system and tax relief provides the mechanism to promote sustainability through innovation in green technologies and energy efficiency. However, the training of quantity surveyors in M&E is often ad hoc making it difficult to realise the maximum potential in carbon reduction. The aim of the study is to enhance the M&E trainings to the Quantity Surveyors (QSs) in order to better contribute to carbon reduction and sustainability of buildings. The objectives were formulated as to examine the opportunities for carbon reduction through capital allowances and tax relief and the training implications for Quantity Surveyors (QSs). Using an explorative survey and semi-structured interviews, the study found significant gaps in knowledge of the quantity surveyors as limited attention is given to training in M&E services. There is need for a review of training programmes to ensure that the QS professionals can maximise the potential in reducing carbon emission through the provision of appropriate cost advice on M&E services that will benefit from capital allowances and tax relief. Other countries can learn from the experience of the UK Government policy, statutory and regulatory framework that underpins the development of capital allowances and tax relief to change behaviour by providing tax and fiscal incentives that will have a positive impact on carbon reduction to mitigate climate change.
Original language | English |
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DOIs | |
Publication status | Published - 8 Nov 2019 |
Event | 8th World Construction Symposium - Duration: 11 Aug 2019 → … |
Conference
Conference | 8th World Construction Symposium |
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Period | 11/08/19 → … |
Keywords
- Sustainability
- Tax Relief
- Carbon Emission
- Mechanical and Electrical (M&E)
- Capital Allowances
- Quantity Surveyor